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<![CDATA[Analisa Kelayakan Investasi Sektor Pertanian Bali ]]>
<![CDATA[Dian Novita Sari]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>;
<![CDATA[Ni Komang Sumadi]]>;
<![CDATA[Mirah Ayu Putri Trarintya]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v5i01.3641
<![CDATA[The purpose of this study was to describe information on market analysis, cost analysis, and financial analysis of the investment potential and opportunities that are proposed in Tabanan Regency and produce a study document as material for investors in assessing the feasibility of investing in investment proposals in Tabanan Regency. The method used in this research is qualitative research with a case study approach. The data collection technique used in this study is through direct observation in the field. By analyzing the data that has been obtained, the results of this study are obtained, namely the investment proposal in Tabanan Regency with the planned Red Rice Restaurant project in Jatiluwih Village, Penebel District which is very interesting to develop and the calculation results from the data obtained show that the investment is feasible.]]>
<![CDATA[PENGARUH INTEGRITAS, TEKANAN FINANSIAL DAN PERSONAL CULTURE TERHADAP KECURANGAN AKUNTANSI PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN JEMBRANA ]]>
<![CDATA[Ni Putu Chika Candra Pramesti]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v1i2.988
<![CDATA[Accountingt can help various parties to control company conditions more easily. Accountingt fraud ist thet most important problem thatt happens in Accountingt field. Accountingt fraud ist an act of cheatingt or deviation thatt ist intentionally done by cheating, manipulating, or causingt harm to a company, group, or individutal. This research aims to obtain empirical evidence about thet effect of integrity, financial pressure, andt personalt culturet on accountingt fraud in Jembranat district OPD usingt purposive samplingt method. Thet sample in this research was 28 OPD Jembranat regency with 112 respondentts, thet datat collection method thatt used in this research was a questionnaire method. Thet results showed thatt integrity had no significant effect on accountingt fraud, financial pressure had a positive andt significant effect on accountingt fraud andt personalt culturet had a negative andt significant effect on accountingt fraud.]]>
<![CDATA[EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PENJUALAN DI PT. ASTRA DAIHATSU CABANG DENPASAR SANUR ]]>
<![CDATA[I Wayan Junaedi Setiawan]]>;
<![CDATA[Ni Komang Sumadi]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v2i1.1487
<![CDATA[The study aims to fiind out how effectiveness is sales internal control sysstem at PT. Astra Daihatsu branch Denpasar Sanur. The method used to obtain data what is needed in preparing the report is the method interviews,documentation and literature studies while egineering data analysis used in this research in analysis qualitative. This analysis is done by collecting data regarding internal control, sales system and compare in with related theories. This research was conducted at PT. Astra Daihatsu branch Denpasar Sanur address at Jl. By Pass Ngurah Rai No.8 Pekandelan-Sanur Kaja south Denpasar Selatan district.The results of this study indicate that the implementation of the system internal sales control at PT. Astra Daihatsu branch Denpasar Sanur is already running pretty good where company has fifilled all five aspects based on system components internal control such as : 1). Control Environment 2). Risk Assessment, 3). Activity Controlling, 4). Information and Communication and 5). Monitoring.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN, REPUTASI AUDITOR, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY DI BURSA EFEK INDONESIA TAHUN 2016 S/D 2018 ]]>
<![CDATA[I Kadek Pebri Artana]]>;
<![CDATA[Sang Ayu Putu Arie Indraswarawati]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v2i1.1494
<![CDATA[The purpose of this study was to determine the effect of company size, complexity of company operations, auditor reputation, and financial distress on audit delay. This research was conducted at the Indonesia Stock Exchange (BEI) from 2016 to 2018. A sample of 21 companies were studied in the consumer goods industry that had been registered using a purposive sampling technique. Data collection is done by non-participant observation methods. The analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis that company size has a negative effect on audit delay, the complexity of company operations has a positive effect on audit delay, auditor reputation has a negative effect on audit delay, and financial distress has a positive effect on audit delay on consumer goods industry companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP KINERJA MANAJERIAL APARATUR PEMERINTAH ]]>
<![CDATA[I Gede Eka Budiastawa]]>;
<![CDATA[Ni Putu Ayu Kusumawati]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v2i2.1530
<![CDATA[The regional government has the authority to run and control the performance of the apparatus in utilizing the stipulated budget. Local governments must meet the criteria for good governance including, clarity of budget targets, accounting controls and a reporting system that will impact on the managerial performance of government officials. The purpose of this study was to determine the effect of clarity of budget targets, accounting controls and reporting systems on managerial performance of government officials. This research is located in all OPD in Klungkung Regency. The population in this study were all employees at 38 Regional Apparatus Organizations (OPD) in the Klungkung Regency Government, amounting to 4,056 people, using judgment sampling techniques, the number of samples in this study was 114 people. The conclusion in this study is the clarity of budget objectives, accounting control and reporting systems have a significant effect on the managerial performance of the Klungkung OPD apparatus.]]>
<![CDATA[PENGARUH PERAN INTERNAL AUDIT, MORALITAS DAN KESESUAIAN KOMPENSASI TERHADAP PENCEGAHAN KECURANGAN AKUNTANSI ]]>
<![CDATA[Ida Bagus Gaga Surya Prabawa]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v2i3.1798
<![CDATA[Fraud in the financial statements is committed due to misstatement or intentional or unintentional impact both material and non-material. These mistakes must be avoided because they will have a detrimental impact on the company and outsiders such as the editorial party, the government and shareholders. Fraud prevention is an activity that is carried out in terms of establishing policies, systems and procedures that help ensure that the necessary actions have been taken by the board of commissioners, management and other personnel in the company to be able to provide adequate assurance in achieving organizational goals. This study aims to determine the effect of the role of internal audit, morality and the suitability of compensation on the prevention of accounting fraud. This research was conducted at PT. Puri Santrian. The sample in this study were 40 employees. The data were tested using the classical assumption test, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results showed that the internal audit role variable had a positive and significant effect on the prevention of accounting fraud. Morality has a positive and significant effect on the prevention of accounting fraud. Compensation suitability has a positive and significant effect on the prevention of accounting fraud.]]>
<![CDATA[PENGARUH STRUKTUR AUDIT, TEKANAN WAKTU, DISIPLIN KERJA, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR ]]>
<![CDATA[I Ketut Eka Putra]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v2i3.1813
<![CDATA[The purpose of this research is toexamine The Effect of Audit Structure, Time pressure, Work discipline and Organization commitment toward Auditor Performance at Public Accountant Office in Denpasar. This research conducted to auditor who work at 16 (sixteen) Public Accountant Office that own in Bali with 120 auditors. Data accumulation method used questioner and analyzed using Double Regression Analysis. Based on the result of distributing 120 questioners, the researcher found that audit Structure, work discipline and organization commitment have positive and significant impact to auditor performance. Meanwhile time pressure does not impact to variabel auditor performance. If the organization side wish to maximalist auditor performance therefore better to observe back to some factors that exist in audit structure, work discipline, and organization commitment]]>
<![CDATA[MENGUNGKAP SISI KECERDASAN DALAM PROSES PEMAHAMAN AKUNTANSI ]]>
<![CDATA[Dewa Ayu Julia Oka]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v2i3.1821
<![CDATA[Emotional Quotient (EQ) determines how well a person uses her skills. Spiritual Quotient (SQ) is the foundation necessary for the functioning of Intellectual and Emotional quotient effectively. The informants in this study were 3 undergraduate students of Accounting Department, Faculty of Business and Tourism Economics, University of Hindu Indonesia. In this study, researchers used a qualitative approach. The research approach used was the Phenomenology of Edmund Hussel. The main objective of this research is to analyze and analyze the phenemoenology of accounting understanding from the point of view of emotional and spiritual intelligence. From the results of the research, these three informants have a weak understanding of accounting from the point of view of intelligence. This can be seen from the "in order to motive" of students in lectures only pursuing a high achievement index by justifying all means including cheating and using mobile phones with "because motive†the three informants who seen from the point of view of intelligence intelligence, namely the way lecturers teach courses and students tend to race on textbooks and mobile phones. Researchers found the results of the informant's "because motive", namely the informant is distant from religious values such as a lack of calm and rarely pray when answering assignments or exams.]]>
<![CDATA[PENGARUH JIWA KEWIRAUSAHAAN DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA MAHASISWA UNHI DENPASAR ]]>
<![CDATA[Julia Emas Putria Wijaya]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v2i3.1827
<![CDATA[This research has two objectives. First, to determine the effect of an entrepreneurial spirit on the use of accounting information. Second, to determine the effect of accounting knowledge on the use of accounting information. Primary data used is in the form of online questionnaires. The samples in this study used Slovin formula and stratified random sampling method, with a sample of 66 respondents who were students of the 2017 UNHI Denpasar accounting study program. Data analysis used multiple linear regression analysis techniques to answer the problems of this study with help of the SPSS program. Based on the results of the analysis, it was found that the entrepreneurial spirit variable had no effect on the use of accounting information. Meanwhile, accounting knowledge affects the use of accounting information.]]>
<![CDATA[PENGARUH KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI DAN KETIDAKPASTIAN TUGAS TERHADAP KINERJA SIA DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Ni Putu Meri Yanti]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v2i4.1996
<![CDATA[Bookkeeping Information Systems will be frameworks that gather, store and cycle monetary and bookkeeping information utilized by chiefs. Bookkeeping data is for the most part a PC based framework and a strategy for following bookkeeping exercises according to data innovation assets. This examination means to decide the impact of the client's specialized capacity, task vulnerability on AIS execution and to decide the directing impact of the client's specialized capacity and assignment vulnerability in instruction and preparing. This examination was led at the LPD North Kuta District. The example in this examination were 85 representatives engaged with the utilization of bookkeeping data frameworks. The testing technique utilized in this investigation was purposive inspecting. The information examination method utilized in this investigation was Smart PLS 3.0. The outcomes showed that the User Technical Ability variable had a positive and huge impact on AIS Performance, Task Uncertainty had a positive and unimportant impact on AIS Performance, Education and Training Interaction with User Technical Ability couldn't reinforce AIS. Execution, yet Education and Training interfaces with Uncertainty Tasks can fortify AIS Performance.]]>
